Identifiers, valuation, bonds and origin · Formal, informal and special
Entry types
The entry type decides the paperwork, the bond and the duty treatment. Choosing the wrong one can invalidate a relief.
Key facts
| Formal entry | The standard import procedure with a bond, classification and duty calculation |
|---|---|
| Informal entry | A simplified procedure for shipments below a value threshold; rules vary by country |
| Low-value procedures | Simplified or de minimis treatment for small consignments, subject to current rules |
| Temporary import | Goods imported for a defined period with relief or a carnet, subject to conditions |
| Special procedures | Warehousing, inward processing, transit and other authorised treatments |
| Official source | The customs authority entry guidance for the destination |
The entry type decides the treatment
The same goods can enter under different procedures with different duty, paperwork and time limits. A temporary import for a trade show is not the same entry as a sale, and the relief depends on the goods leaving again within the rules.
The broker usually selects the entry type from the documents and the importer's instructions. The importer should confirm the choice, especially for samples, returns, repairs and goods that will be re-exported.
Match the paperwork to the procedure
Each procedure has its own evidence: a carnet, an authorisation, a warehouse declaration or a processing record. Missing evidence can convert a relieved entry into a dutiable one after the fact.
For e-commerce, the value threshold and the marketplace's tax collection can change the procedure. Do not assume that a low-value parcel follows the same path as a pallet. Check the current rules for the destination and the sales channel.
Frequently asked questions
What is the difference between formal and informal entry?
Formal entry is the standard procedure with a bond, classification and duty calculation. Informal entry is a simplified procedure for shipments below a value threshold.
Can samples enter duty-free?
Some samples and temporary imports qualify for relief, but the conditions and paperwork are specific. A carnet or a temporary import procedure may be required.
Who chooses the entry type?
The broker files it, usually from the importer's instructions and documents. The importer should confirm the choice.
Can I change the entry type after arrival?
Corrections are possible but can be costly and may not preserve a relief. Get the procedure right before the shipment.
Ask a compliance question
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